AN ACT TO AMEND CHAPTERS 3, 4, AND 5 OF TITLE 28 OF THE DELAWARE CODE RELATING TO THE STATE TAX AND LICENSEE'S COMMISSIONS ON CONTRIBUTIONS TO PARI-MUTUEL AND TOTALIZATOR POOLS CONDUCTED OR MADE AT HORSE AND HARNESS RACING TRACKS AT WHICH SIMULCASTS OF HORSE RACES OR HARNESS HORSE RACES ARE DISPLAYED.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE (Three-fifths of all members elected to each House thereof concurring therein):

Section 1. Amend Section 341 (b), Chapter 3, Title 28 of the Delaware Code, by inserting between the words "races" and "nor" as they appear in subsection (b) the following:

", except as provided in subsection (e) of this section,".

Section 2. Amend Section 341, Chapter 3, Title 28 of the Delaware Code, by adding a new subsection (e) which shall read as follows:

"(e) For purposes of this Chapter simulcasts of horse races or harness horse races displayed within the enclosure of any horse race meeting shall constitute horse racing within said enclosure."

Section 3. Amend Section 421, Chapter 4, Title 28 of the Delaware Code, by adding at the end thereof a new sentence which shall read as follows:

"For purposes of this Chapter simulcasts of horse races or harness horse races displayed within the enclosure of any horse race meeting shall constitute horse racing within said enclosure."

Section 4. Amend Section 541, Chapter 5, Title 28 of the Delaware Code, by striking the period "." at the end of the third sentence and adding the following language:

"; provided, however, that simulcasts of the racing of horses on the flat or running races or harness horse races which are displayed within the enclosure of any harness horse race meeting shall constitute harness horse racing within said enclosure."